Śiva-stavarāja: Upamanyu’s Preface and Initiation of the Śarva-Nāma Enumeration
Anuśāsana-parva 17
ईशान ईश्वर: कालो निशाचारी पिनाकवान् | निमित्तस्थो निमित्तं च नन्दिर्नन्दिकरो हरि:
īśāna īśvaraḥ kālo niśācārī pinākavān | nimittastho nimittaṃ ca nandir nandikaro hariḥ ||
વાયુએ કહ્યું—તે ઈશાન છે, ઈશ્વર છે; તે કાળસ્વરૂપ છે; તે નિશાચારી છે; તે પિનાકધારી છે. તે નિમિત્તમાં સ્થિત છે અને નિમિત્ત સ્વયં પણ છે; તે નંદિ છે, આનંદ આપનાર—હરિ, પાપહર્તા.
वायुदेव उवाच
The verse presents the deity (primarily Śiva through names like Īśāna and Pināka-bearer) as both transcendent Lord and immanent cosmic principle—especially Time and causality—implying that ethical life (dharma) is grounded in recognizing a single divine agency behind change, dissolution, and auspiciousness.
Vāyu is describing the deity through a litany of powerful epithets—Lord, Time, night-wanderer, bearer of Pināka, the very cause and the one present as cause, Nandi and giver of joy—intensifying praise and establishing the deity’s all-encompassing sovereignty.